AZ HB2384

Establishes sales tax holidays on August 31-September 2, 2013 and July 4-6, 2014, during which transaction privilege tax and use tax are not imposed on retail sales of tangible personal property or transient lodging.

Requires retailers to not collect sales tax from customers on holiday dates and mandates that any erroneously collected tax be remitted to the Department of Revenue, with procedures for customers to receive refunds.

Specifies that exchanges of items purchased on tax holiday dates are tax-exempt if the exchanged item is the same price, and layaway and special order sales are exempt only if final payment is made on a holiday date.

Defines that mail, telephone, and internet orders qualify as exempt only if completed, submitted, and paid in full on a holiday date (mountain standard time), regardless of delivery date.

Excludes rental transactions from the tax holiday exemption and preserves all other reporting requirements for businesses on holiday dates.